astraetech

/* Use Jackknife method to compute discretionary accruals */
/* see https://mingze-gao.com/posts/compute-jackknife-coefficient-estimates-in-sas/ */

/* UseHribarCollinsTotalAccruals:
	- true:  use Hribar-Collins Cashflow Total Accruals 
	- false: use normal method */
%let UseHribarCollinsTotalAccruals = false;

/* Include %array and %do_over */
filename do_over url "https://mingze-gao.com/utils/do_over.sas";